| Budget Amount *help |
¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2010: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2009: ¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
Fiscal Year 2008: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Research Abstract |
This research examines the relation between accounting information and value. First, I find that independent board directors are related to firm value positively. Second, I find that firms that followed by many analysts decrease earnings by controlling abnormal accrual. Third, the empirical results suggest that Japanese firms are more myopic than firms in other countries.
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